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Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub-Sector of Nigeria

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Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub-Sector of Nigeria


Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N. S



Emeka Nwokeji N. A | Ohajiano Nwannekalecturer | Agubata N. S "Board Attributes and Sustainability Disclosure of Quoted Companies in the Building Material Sub-Sector of Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1, December 2021, pp.877-885, URL: https://www.ijtsrd.com/papers/ijtsrd47904.pdf

The study examined the effect which board attributes, namely board size, board independence and board diligence (meeting) have on sustainability disclosure of industrial goods firms in Nigeria. The study is based on a sample of nine listed building material companies under industrial goods sector in Nigeria Exchange Group Plc from 2012-2019. Collected data were analyzed with pooled ordinary least square regression including diagnostic test to confirm the assumptions of the regression. The empirical result indicates that board size has positive and significant effect on sustainability disclosures. Board independence and board diligence have positive but insignificant influence on sustainability disclosures on listed building g material firms in Nigeria. Findings of the study have important policy implications that corporate board attributes can reduce information asymmetry between firm management and investors through sustainability disclosures thereby showing increase concern for stakeholders. The study recommends that regulatory bodies should ensure that all listed firms should comply with the requirements of having sufficient members on the board as specified on the Nigerian Code of Corporate Governance (2018) and Companies and Allied Matters Act (2020).

Sustainability Disclosure, Stakeholder’s theory, Board size, Board independence, Board Diligence


IJTSRD47904
Volume-6 | Issue-1, December 2021
877-885
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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